scholarly journals Policy Forum: First Nation Property Taxation and Governance in British Columbia

2021 ◽  
Vol 69 (3) ◽  
pp. 873-887
Author(s):  
Ross Hickey

In this article, I ask, "What is the relationship between rules governing band council elections and property taxation across First Nations in British Columbia?" I outline the three major categories of First Nation electoral rules: default Indian Act elections, First Nations Elections Act rules, and custom election codes. I contend that First Nations who use custom election codes are more likely to exhibit stable governance than those who do not. This mechanism can be helpful in introducing property taxation. It can also reduce property tax uncertainty—a feature known to depress on-reserve property values. I also present some suggestions for First Nations wishing to improve perceptions of taxation in their communities.

2021 ◽  
Vol 69 (3) ◽  
pp. 857-872
Author(s):  
Kate McCue ◽  
Bill McCue

In 2018, the Chippewas of Georgina Island First Nation (GIFN) implemented a First Nation property tax system under the First Nations Fiscal Management Act (FMA)—one of the earliest First Nations in Ontario to do so. Implementation of a property tax system gave GIFN an opportunity to improve funding for and expand local services, and provide a more equitable sharing of local service costs between cottagers leasing First Nation land and the First Nation. Key challenges encountered when implementing the property tax system were building consensus around the need for a tax system, building an appropriate administrative infrastructure, carrying out property assessments, and professionals lacking knowledge of First Nation property tax. These challenges, however, presented opportunities to create a knowledge base around property taxation within GIFN, among cottage leaseholders, and in the wider community. Key lessons learned were (1) start as soon as possible; (2) First Nations Tax Commission support and standards are important; (3) staff training is important; (4) communicate early and often; (5) hold open houses; (6) local services are more than garbage collection; (7) property taxes do not harm lease rates or cottage sales; (8) educate lawyers, real estate agents, and other professionals; (9) startup costs were significant; (10) coordinate laws and standards with provincial variations; (11) modernize systems; and (12) utilize other parts of the FMA.


2021 ◽  
Vol 69 (3) ◽  
pp. 791-797
Author(s):  
Frances Woolley ◽  
River Doxtator ◽  
Alan Macnaughton

Author(s):  
Chris Allard

This paper examines the relationship between the Government of Canada and First Nations during and after the first seven numbered treaty negotations (1867-1900). During this time, the government viewed First Nations as impediments to economic, political, and social development in western Canada. In order to secure land for newcomers and gain control of the West, the government negotiated treaties and passed legislation to control and assimilate the Aboriginal population (1876 Indian Act). As this paper explains, unjust government actions and broken government promises only made the relationship between First Nations and Canada more contentious during the late 19th century.


2021 ◽  
Vol 69 (3) ◽  
pp. 835-855
Author(s):  
Mike Icton ◽  
Devan Mescall

Urban reserves offer a unique economic development tool for First Nation governments by providing access to markets and infrastructure unavailable on most reserve lands in Canada. Asimakiniseekan Askiy is Canada's first urban reserve established on land previously owned by a city. The urban reserve was established in Saskatoon by the Muskeg Lake Cree Nation in 1988. Asimakiniseekan Askiy provides an example of the economic potential of urban reserves for First Nations and their members, as well as municipal governments and their citizens. The urban reserve is currently home to 60 First Nation and non-First Nation businesses and their 700 employees. In 2020, the urban reserve contributed $465,662 to the city of Saskatoon in service fee payments. However, before this economic potential could be realized, property taxation presented a sizable barrier in the path of taking Asimakiniseekan Askiy from an innovative idea to a successful reality. Establishing an urban reserve has significant property tax implications, since the process requires the transfer of property from the taxing authority of a municipal jurisdiction to the tax jurisdiction of a First Nation government. Agreements providing for the transfer of tax authority also include negotiations relating to the continued provision of services to the urban reserve by the municipality. This article first provides a summary of the statutory environment surrounding the formation and taxation of an urban reserve. A case study of the establishment and 33 years of operation of Asimakiniseekan Askiy is then provided, to illustrate the property tax implications and municipal service agreement process necessary for Canadian communities to achieve the economic benefits of urban reserves. The authors identify property tax challenges inherent in the establishment of an urban reserve and offer recommendations to improve access to urban reserves as an innovative economic development tool.


2012 ◽  
Vol 88 (05) ◽  
pp. 609-612
Author(s):  
Lori Sparrow

A comparison of pre-Treaty and post-Treaty land title and authority for First Nations pursuing carbon offsets in British Columbia will be filtered through three themes: property rights, shared decision-making and forest governance. The Indian Act (1876) has unclear jurisdiction for pursuing carbon offsets. The Haida Reconciliation Protocol-Kunst’aa guu-Kunst’aayah (2009), Coastal First Nations Reconciliation Protocol (2010) and Nanwakolas First Nations Reconciliation Protocol (2011) address this grey area and achieve protocols that provide certainty for carbon rights. Nisga’a, Tsawwassen, Maa-nulth and Sliammon treaties do not include carbon rights but have the power to instill a carbon project.


Author(s):  
Julie Blair ◽  
Desmond Wong

Libraries face new challenges in an era of reconciliation with Indigenous peoples as First Nations, Métis and Inuit communities are reclaiming their voices and building a new framework for its relationship with other Canadians. In order for libraries to begin the process of responding to the Truth and Reconciliation Commission’s 94 Calls to Action, library staff should educate themselves on the role that the library has played in the marginalization of Indigenous peoples. As 2017 marked both the 150th anniversary of Confederation and the 140th anniversary of the Indian Act, it is an appropriate time to reflect on the relationship between Indigenous peoples and settlers, especially in the context of library. This paper aims to introduce some of the systems that define settler-Indigenous relationships and proposes solidarity and relationship building as a path towards reconciliation. Les bibliothèques font face à de nouveaux défis dans une ère de réconciliation avec les peuples autochtones alors que les communautés des Premières nations, des Métis et des Inuits retrouvent leurs voix et établissent une nouvelle structure pour leurs relations avec les autres Canadiens. Pour que les bibliothèques puissent commencer à répondre aux 94 appels à l'action lancés par la Commission de vérité et réconciliation, le personnel des bibliothèques devrait se renseigner sur le rôle qu'elles ont joué dans la marginalisation des peuples autochtones. Comme l'année 2017 marquait à la fois le 150e anniversaire de la Confédération et le 140e anniversaire de la Loi sur les Indiens, le moment est venu de réfléchir aux relations entre les peuples autochtones et les colonisateurs, surtout dans le contexte des bibliothèques. Cet article vise à présenter certains des systèmes qui définissent les relations entre colonisateurs et autochtones, et propose que la solidarité et l'établissement de bonnes relations façonnent la voie vers la réconciliation.


2021 ◽  
Author(s):  
Carolynne Warton

This study explores the effects of the Indian Act and Bill C-31 on the identity development and sense of belonging felt by women from Georgina Island First Nation. The purpose of this study is to give voice to the First Nations women from Georgina Island whose identity and lives have been impacted by this legislation. The framework and methodology that guided this research was respectful of the indigenous knowledge and traditions of this community. The vision of the community and the participants was the most important focus of this study. The sharing which took place provided insight into the how it felt for the women to have their identity removed by the Canadian Government, the challenges that the removal created within the community, what it felt like to have that identity 'given' back, how important community is and what these women wish for our future generations.


2021 ◽  
Author(s):  
Carolynne Warton

This study explores the effects of the Indian Act and Bill C-31 on the identity development and sense of belonging felt by women from Georgina Island First Nation. The purpose of this study is to give voice to the First Nations women from Georgina Island whose identity and lives have been impacted by this legislation. The framework and methodology that guided this research was respectful of the indigenous knowledge and traditions of this community. The vision of the community and the participants was the most important focus of this study. The sharing which took place provided insight into the how it felt for the women to have their identity removed by the Canadian Government, the challenges that the removal created within the community, what it felt like to have that identity 'given' back, how important community is and what these women wish for our future generations.


1969 ◽  
pp. 1047 ◽  
Author(s):  
Thomas Isaac

In 1999 the Government of Canada enacted the First Nations Land Management Act, which is designed to provide First Nations with increased control and authority over land management on Indian reserve land and to replace related provisions in the Indian Act. This article addresses concerns regarding third party interests and licences under this new Act, in that such interests may be less secure than under the old land management regime. The author then outlines some potential remedies to the existing ambiguities found in the new land management regime as a way to provide practical suggestions for First Nations to fully develop and utilize their First Nation land.


2018 ◽  
pp. 231
Author(s):  
P. Dawn Mills

The Indian Mining Regulations were adopted in 1954, revised in 1961, and amended in 1968 and 1978 as a means to promote mineral resource development on First Nation reserves, where First Nations hold title to the mineral resource. In this article, the Indian Mining Regulations, as part of a suite of regulations associated with the Indian Act, are outlined in relationship to Saskatchewan mining law. First is a general survey of First Nations’ mineral titles across Canada where the Indian Mining Regulations apply. This article then discusses the application of these Regulations; compliance with provincial law; the disposition of minerals; permits; leases; and, finally, the assignment of royalties. It is recommended that a critical review of mineral resource potentials, exploration, mine permitting, and standards for environmental monitoring and reclamation be established prior to any assignment of the existing Indian Mining Regulations against any mineral resource development that occurs on First Nation lands or reserves.


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